ACCA June 2026 Pass Rates: Full Paper-by-Paper Breakdown

ACCA June 2026 Pass Rates: Full Paper-by-Paper Breakdown

The Association of Chartered Certified Accountants (ACCA) has released the official pass rates for the June 2026 exam sitting, following results day on 13 July 2026. Below is the complete paper-by-paper breakdown for all 15 papers, along with the hardest and easiest papers of the session, the overall numbers, and what the figures mean if you are planning your next sitting.

June 2026 at a glance

        119,662 students entered the June 2026 session

        136,544 exams were completed

        4,690 students finished their final exams and now move to affiliate status

        Results released: 13 July 2026

That works out to an average of roughly 1.14 papers per student, so most candidates are still sitting one paper at a time.

ACCA June 2026 pass rates: all 15 papers

Level

Paper

Pass rate

Applied Knowledge

Business and Technology (BT)

89%

Applied Knowledge

Financial Accounting (FA)

71%

Applied Knowledge

Management Accounting (MA)

65%

Applied Skills

Corporate and Business Law (LW)

82%

Applied Skills

Taxation (TX)

55%

Applied Skills

Financial Reporting (FR)

52%

Applied Skills

Financial Management (FM)

48%

Applied Skills

Audit and Assurance (AA)

47%

Applied Skills

Performance Management (PM)

41%

Strategic Professional — Essentials

Strategic Business Leader (SBL)

51%

Strategic Professional — Essentials

Strategic Business Reporting (SBR)

47%

Strategic Professional — Options

Advanced Financial Management (AFM)

47%

Strategic Professional — Options

Advanced Taxation (ATX)

47%

Strategic Professional — Options

Advanced Performance Management (APM)

42%

Strategic Professional — Options

Advanced Audit and Assurance (AAA)

39%

Figures in green mark the highest pass rates (80%+); figures in red mark the toughest papers (below 45%).

The easiest papers this session

The Applied Knowledge papers remained the most accessible, as they usually are — this is where most students begin. Business and Technology (BT) topped the entire session at 89%, followed by Corporate and Business Law (LW) at 82% and Financial Accounting (FA) at 71%. If you are just starting your ACCA journey, these figures reflect what a solid first-attempt result looks like at this level.

The hardest papers this session

The Strategic Professional options were the toughest, and one paper stood out. Advanced Audit and Assurance (AAA) recorded the lowest pass rate of the entire session at 39% — consistent with its long-standing reputation as ACCA's most demanding paper. At the Applied Skills level, Performance Management (PM) was the hardest at 41%, with Audit and Assurance (AA) at 47% and Financial Management (FM) at 48% also sitting below the 50% mark. Every other paper cleared 50%.

The pattern is familiar: the harder papers are long-form and case-study based, testing whether you can apply the syllabus quickly under time pressure rather than simply recall it.

What these numbers actually tell you

The difficulty curve is real, and it is steepest at the options level. Moving from Applied Knowledge (65–89%) into the Strategic Professional options (39–47%) is the single biggest jump in the qualification. If you are choosing your two optional papers, the pass rates are one input worth weighing alongside your strengths and career direction.

A below-50% pass rate is normal for the hardest papers — it is not a reason to panic. AAA, APM, PM and AA regularly sit in the 39–47% band. Knowing the syllabus is not enough at this level; success comes from timed, application-heavy practice on unseen scenarios.

Session-to-session variation is modest. Pass rates for most papers move only a few percentage points between the March, June, September and December sittings, so these June figures are a reliable guide for what to expect if you are sitting the same paper next time.

Preparing for your next ACCA sitting

The clearest lesson from every session is that the harder papers reward application over memorisation. The most effective way to close that gap is timed practice on exam-style questions until working under pressure feels routine.

Practice free ACCA questions on Professional Career Club. Work through exam-style questions with full step-by-step explanations, and see the reasoning behind every answer before you commit to it.

Professional Career Club is an independent study community and is not affiliated with or endorsed by ACCA. Pass-rate figures are as published by ACCA for the June 2026 sitting.


 

Sources

The pass-rate figures and session statistics in this briefing are drawn from the following published sources:

•  ACCA Global — official June 2026 results announcement — https://www.accaglobal.com/gb/en/news/2026/July/June-2026-results.html

•  ACCA Student Accountant — June 2026 exam results and pass rates — https://studentaccountant.accaglobal.com/2026/07/13/j26-exam-results/content.html

•  PQ Magazine — ACCA June 2026 pass rates (paper-by-paper figures) — https://www.pqmagazine.com/acca-june-exam-pass-rates-are-in/

•  The Accountant Online — ACCA publishes June 2026 exam pass rates (session totals) — https://www.theaccountant-online.com/news/acca-publishes-june-2026/